Sales and use tax exemptions do not apply to these taxes. See the specific description for exemption information.

For example, a church buying telephone services is exempt from the sales and use taxes because they are a religious organization, but they are not exempt from the emergency telephone service fees or the municipal telecommunication license tax.

Sales-related taxes are due with your Utah Sales and Use tax returns. For example, a restaurant filing monthly sales and use tax returns also files monthly restaurant tax returns.